Rates & additional benefits
10% for production expenses from 100000 to 500000; 15% from 500000 to 1000000; 30% at 1000000 or more.
Production type & commercial eligibility
Commercials included. The official Connecticut page includes commercials in qualified entertainment content.
Qualifying expenditure
Connecticut-incurred preproduction, production and postproduction expenditures, including compensation, equipment, software, sets, props, lighting, wardrobe and directly connected in-state services. Minimum expenditure is 100000.
Labor & residency
Eligibility requires at least 50% of principal-photography days in Connecticut, at least 50% of postproduction costs in Connecticut, or at least 1000000 in Connecticut postproduction costs. Star-talent compensation is capped at 20000000 in aggregate and must be subject to Connecticut personal income tax.
Application timing
Eligibility certificate due no later than 90 days after the first qualified Connecticut expense. Tax-credit certificate due no later than 90 days after the last in-state production expense; credit cannot be claimed before certificate issuance.
Caps & funding conditions
Per-project and annual caps not stated.
Audit requirements
Independent certification of production expenses is required; auditor must be selected from a DECD-compiled list.
Receiving the incentive
Nonrefundable; may be carried forward five succeeding income years and may be sold, assigned or transferred.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.